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Chargeable gains: value shiftingE+W+S+N.I.

9(1)Nothing in Part VI of this Act, and no instrument or agreement made, or other thing done, under or by virtue of that Part or for the purpose of initiating, advancing or facilitating the disposal by the BBC of—E+W+S+N.I.

(a)the whole or any part of the BBC transmission network, or

(b)any shares or securities of a successor company which are shares or securities which were—

(i)held by or on behalf of the BBC immediately before a preparatory transfer to the successor company takes effect, or

(ii)issued to or for the BBC at a time when the successor company is a wholly-owned subsidiary of the BBC,

and which have not previously been disposed of by the BBC,

shall be regarded as a scheme or arrangement for the purposes of section 30 of the Gains Act (value-shifting).

(2)In any case where—

(a)an asset which is the subject of a preparatory transfer has previously been the subject of a scheme or arrangements falling within subsection (1) of section 30 of the Gains Act,

(b)in consequence, subsection (5) of that section (consideration on disposal to be treated as increased for certain purposes) would, apart from sub-paragraph (3), have had effect in relation to the consideration for the preparatory transfer, and

(c)the consideration for the preparatory transfer falls to be determined, for the purposes of corporation tax on chargeable gains, under paragraph 2,

sub-paragraph (3) shall apply.

(3)Where this sub-paragraph applies—

(a)subsection (5) of section 30 of the Gains Act shall not have effect in relation to the consideration for the preparatory transfer; but

(b)on the first subsequent disposal of the asset which is neither a preparatory transfer nor a group disposal—

(i)that subsection shall have effect in relation to the consideration for that disposal (whether or not it would otherwise have done so); and

(ii)the increase that falls to be made under that subsection shall be so calculated as to include any increase which would, but for paragraph (a) above, have fallen to be made in relation to the preparatory transfer.

(4)In this paragraph “group disposal” means a disposal which falls to be treated by virtue of section 171(1) of the Gains Act as made for a consideration such that no gain or loss accrues to the person making the disposal.

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